1 Professional Opportunities Orientation Program February 11, 2002

2 Since Now Headquartered in Toledo, Ohio Quality and Excellence Continue

3 Dana - Today 2001 Sales………………….$10.3 Billion People…………………………….65,000 Major Facilities……………………..300 Countries…………………………….34

Dana’s Top Customers INTERNATIONAL

5 Under the Vehicle

6 Under the Hood

In the Aftermarket

8

9 Based on: Dana Style  Trust  Respect  Involvement and accountability  Commitment  Open-mindedness  Continuous improvement

10 Rather Than Permanent Staff Create Task Forces

11 Two Ideas Per Person, Per Month Ideas Program

12 40 Hours Per Person, Per Year Educate

13 Based on Performance Promote From Within

14 for Your Own Career Responsible

15 at Dana Internal Audit Training future leaders of Dana

16 General Requirements B.S. in Finance or Accounting GPA of 3.3 in major; 3.0 overall Communication Skills

17 Dana’s Training Program Two years at a manufacturing facility One to two years on the audit staff

18 Manufacturing-training -Learn Dana’s accounting system -Experience manufacturing life -Learn about meeting customer expectations

19 Audit Experience -Learn different way of doing things -Broaden view of Dana’s products/processes -Observe different management styles -Business contacts

20 What Auditors Do? Learn how a process works Test to understand reality Identify gaps Identify opportunities for improvement

21 How Is This Dana? Definite Audit Process (Program) Meet people/Ask Questions Develop risk assessment

22 Strengths of Dana’s Program High Corporate Visibility Acceptance in the Company Defined Career Path Broad Learning Experience

23 Policy Committee 1 of 4 World Operating Committee 4 of 24 SBU Controller 2 of 4

24 Questions?