正解:D
A gap analysis is a tool that helps to identify the current state of compliance and the desired state of compliance, as well as the actions needed to achieve the desired state. A gap analysis should be done before implementing any specific controls or solutions, such as encryption, data minimization, or ROI analysis.
References = CISM Review Manual 15th Edition, page 65; Information Security Architecture: Gap Assessment and Prioritization, ISACA Journal, volume 2, 2018.