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Highlights

Pursuant to a congressional request, GAO reviewed the international risks that the year 2000 computer problem poses to U.S. financial institutions, focusing on the extent to which: (1) large, internationally active U.S. financial institutions were addressing international year 2000 risks; (2) U.S. banking and securities regulators were overseeing these risks for the institutions they regulate; (3) large foreign financial institutions and their regulators are addressing the year 2000 risks; and (4) other issues may require attention before 2000 arrives.

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