A gap assessment is a method of assessing the performance of a business unit to determine whether business requirements or objectives are being met and, if not, what steps should be taken to meet them. A gap analysis may also be referred to as a needs analysis, needs assessment or need-gap analysis. The three core elements that form a gap analysis are the current state, the desired state, and the gap that exists between them. The current state signifies the existing situation of an organization in relation to its systems, processes, or abilities.