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Gap anaysis is purely to identify the gaps or differences between Best Business Practicess as per the standards and actual business practises happening in your organization.
A gap analysis means you compare two situations and you map out the 'gaps' or differences. Based on that you can plan how to overcome these gaps and reach the situation where you want to be.
There are several different "Gap analysis" applications in different functional areas.
But in general, is one way that you have for determinate which it is the next step/action in a process or which are the ways that you can have to improve a task in that process; doing the things how they should be done.
The main idea of "gap analysis" is to do an "uplift" of the gaps (technical, functional, processes, etc) that is represented by the "actual situation", apply a reference point that will represent to "where/what I want to achieve" and draw plans for it.