We show how to find all the integrating factors and corresponding first integrals for any system of Ordinary Differential Equations (ODEs). Integrating factors are shown to be all solutions of both the adjoint system of the linearised system of ordinary differential equations and a system that represents an extra adjoint-invariance condition. We present an explicit construction formula to find the resulting first integrals in terms of integrating factors, and discuss techniques for finding integrating factors. In particular, we show how to utilize known first integrals and symmetries to find new integrating factors. Illustrative examples are given.