For first order scalar ordinary differential equations, a well-known result of Sophus Lie states that a Lie point symmetry can be used to construct an integrating factor and conversely.However, there exist higher order equations without Lie point symmetries that admit integrating factors or that are exact. We present a method based on λ−symmetries to calculate integrating factors. An example of a second order equation without Lie point symmetries illustrates how the method works in practice and how the computations that appear in other methods may be simplified. is a function µ(x, u (n−1) ) such that the equation µ · ∆ = 0 is an exact equation:Function G(x, u (n−1) ) in (2) will be called a first integral of the equation (1) and For first order equations Sophus Lie proved the equivalence between integrating factors and Lie point symmetries ([6]). For higher order equations we can not expect a similar equivalence. There are equations of order n > 1 without Lie point symmetries that admit integrating factors or that are exact ([10], pag.182). For this reason, it has been tried to connect integrating factors with other types of symmetries, such as nonlocal symmetries ([5]). The main problem is that, as far as we know, there is no method to calculate nonlocal symmetries and no general method valid for arbitrary ODEs has been presented.Our contribution to this problem proves that integrating factors are equivalent to the λ−symmetries of the equation ([8]). At difference of nonlocal symmetries, λ−symmetries can be calculated by a well-defined algorithm ([7]). In particular, a vector field v = ∂ u is a λ−symmetry of equation (1) for any particular solution λ = λ(x, u (n−1) ) to the partial differential equationλ−Symmetries have associated an algorithm to reduce the order of the equation and this method unifies most of the known processes of order reduction, even those not derived by the existence of Lie point symmetries. This process of reduction of order lets us derive integrating factors of a given equation from integrating factors of the reduced equations ([8]). For simplicity we explain here this procedure for second order equations:In this case, determining equation (