Step 1: Identifying the integrating factor.
The differential equation is:
\[
\frac{dy}{dx} - y = \cos x.
\]
This is a first-order linear differential equation of the form \( \frac{dy}{dx} + P(x)y = Q(x) \), where \( P(x) = -1 \) and \( Q(x) = \cos x \).
The integrating factor \( \mu(x) \) is given by:
\[
\mu(x) = e^{\int P(x) \, dx}.
\]
Since \( P(x) = -1 \), we have:
\[
\mu(x) = e^{\int -1 \, dx} = e^{-x}.
\]
Step 2: Conclusion.
Thus, the integrating factor is \( e^{-x} \), which makes the statement true.