Gap analysis is the correct answer because it involves comparing the current state of a system, process, or security posture with the desired or future state in order to identify discrepancies and areas for improvement. In this scenario, the IT department is conducting a gap analysis to determine where their security posture stands against industry best practices and what steps they need to take to reach their desired level of security. A risk assessment focuses on identifying, evaluating, and prioritizing risks – it does not inherently compare current and desired states. Security baselining involves setting a minimum level of security to compare against future measurements, but it does not involve a comparison to industry best practices. An impact analysis is generally conducted to understand the effects of system changes, not to compare current and desired security postures.