Comprehensive and Detailed in Depth Explanation:

A needs assessment is a systematic process used in HR to identify gaps between current and desired performance or skills within an organization. Its primary purpose is to determine training and development needs by assessing what skills, knowledge, or behaviors employees lack to meet organizational goals. This ensures that training programs are targeted and effective.

Option A (Align compensation): Compensation alignment involves adjusting pay structures, not assessing training needs.

Option B (Motivate employees): While training can motivate employees, motivation is not the primary purpose of a needs assessment.

Option C (Identify training gaps): Correct, as a needs assessment focuses on identifying deficiencies in skills or knowledge that training can address.