From Healthcare to Finance: Transferability of Audit Analytics Frameworks Across Public Sector Domains in Emerging and Transitional Economies

The proliferation of audit analytics frameworks across different public sector domains has generated a body of domain-specific knowledge that, while valuable within its original application context, has developed largely in disciplinary silos. Healthcare financial oversight analytics, fiscal management analytics for ministries of finance and revenue authorities, public procurement integrity analytics, and social protection program analytics have each developed specialized detection architectures, risk indicator libraries, and implementation methodologies calibrated to their respective domain characteristics. This domain-specific development has produced powerful analytics capabilities but has also generated significant duplication of foundational analytical infrastructure, governance frameworks, and institutional capacity investment across audit entities with overlapping oversight mandates. This paper examines the transferability of audit analytics frameworks across public sector domains, with particular focus on the translation of frameworks initially developed for healthcare financial oversight to finance and fiscal management contexts in emerging and transitional economies. The paper addresses three research questions: what are the domain-invariant components of audit analytics frameworks that transfer directly across public sector contexts; what are the domain-specific adaptations required for transferred frameworks to achieve effective detection performance in target domains; and what are the institutional and capacity factors that determine the success or failure of cross-domain audit analytics transfer in emerging economy contexts?. The analysis draws on comparative case studies of audit analytics implementations in a comparative analysis of emerging and transitional economy contexts spanning healthcare, finance ministry, revenue authority, and social protection domains, supplemented by systematic analysis of audit analytics framework documentation from national audit institutions, international donor oversight bodies, and multilateral development bank audit departments. The paper develops a structured transferability assessment model, designated the Domain Transfer Readiness Index (DTRI), comprising eighteen assessment criteria organized across three dimensions: technical architecture transferability, analytical methodology transferability, and institutional capacity transferability. The proposed framework argues that approximately an estimated 60-75 percent of the technical architecture components of domain-specific audit analytics frameworks are transferable to new domains with minimal adaptation, while methodology transferability ranges from 58 to 84 percent depending on the degree of structural similarity between source and target domain financial transaction environments. Institutional capacity factors, particularly the availability of data science competencies and data governance infrastructure, are identified as the most significant determinants of transfer success, accounting for an estimated substantial proportion of variation in post-transfer implementation effectiveness across case study contexts. The paper derives practical transferability guidelines and a staged implementation roadmap for audit institutions in emerging economies seeking to leverage cross-domain analytics experience to build comprehensive multi-domain oversight capability.