"In the managerial planning process, this is the analysis taken following an exercise to determine what improvements in the process are required." (Robert McCrie, "Security Operations Management 2nd Ed.", 2006)
"An assessment of a system in comparison with another system or a set of requirements, listing those items that are not common between them." (DAMA International, "The DAMA Dictionary of Data Management", 2011)
"A technique to evaluate the current portfolio mix of components and determine changes needed so components may be added, changed, or terminated to rebalance the portfolio." (Project Management Institute, "The Standard for Portfolio Management" 3rd Ed., 2012)
"Describes the difference between current results and consequences and desired results and consequences." (Joan C Dessinger, "Fundamentals of Performance Improvement 3rd Ed", 2012)
"A formal analysis of the differences between what the policy or regulation requires and what’s actually being done in the organization. Used to generate a list of action items required to become compliant with the policy or regulation." (Mark Rhodes-Ousley, "Information Security: The Complete Reference" 2nd Ed., 2013)
"A comparison between the actual outcome and the desired outcome." (Weiss, "Auditing IT Infrastructures for Compliance" 2nd Ed., 2015)
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