Control Gap Analysis evaluates whether current control frameworks adequately address identified risks by comparing actual controls against standards, regulations, or best practices. The process examines control design and operating effectiveness, documents missing or ineffective controls, and prioritizes remediation based on risk severity. Organizations use this analysis when implementing new regulations, responding to audit findings, or improving maturity. For example, a healthcare provider preparing for HIPAA compliance might discover gaps in encryption protocols for data-at-rest and lack of multi-factor authentication for privileged user access, triggering targeted remediation projects.