Gap analysis

You can access the ISO 27001 Gap Analysis Tool at this link:  https://advisera.com/27001academy/free-iso-27001-gap-analysis-tool/ - however, we do not recommend using it for companies smaller than 500 employees because it would make your implementation unnecessarily complex. The point is, during the implementation of the toolkit (especially during the risk assessment and treatment) you will analyze which controls you have in place, so this is why the Gap analysis is not needed.

This article will provide you a further explanation about Gap analysis:

• ISO 27001 gap analysis vs. risk assessment https://advisera.com/27001academy/knowledgebase/iso-27001-gap-analysis-vs-risk-assessment/