The statement that is NOT true is D. While end-users are involved in User Acceptance Testing (UAT), system testing itself is typically performed by independent test teams, not end-users. System testing focuses on verifying the system against specifications, while UAT focuses on business fitness. Options A, B, and C are all true: system tests use independent teams, functional (black-box) testing is more common than structural (white-box) testing at this level, and faults found later are indeed expensive to fix.