In which phase of the COBIT implementation model is the gap analysis conducted?

The correct phase in which the gap analysis is conducted within the COBIT implementation model is indeed Phase 3. This phase is focused on the 'Current State Assessment,' where organizations assess their existing governance and management practices against the desired outcomes defined in the COBIT framework.

During the gap analysis, organizations identify discrepancies between their current capabilities and the best practices outlined in COBIT. This assessment helps to identify strengths and weaknesses in the current practices, which is crucial for developing a tailored action plan to achieve the target state. The insights gained from this analysis inform the subsequent phases of the implementation, guiding efforts toward necessary improvements and ensuring alignment with organizational goals.

Understanding the placement of the gap analysis in Phase 3 is essential for effective strategic planning and resource allocation in order to implement COBIT practices successfully.