The statement is true.
In anatomical terms, when we describe the relationship between different structures in the body, we often use the terms ‘superficial’ and ‘deep’. ‘Superficial’ refers to structures that are towards the surface of the body, while ‘deep’ refers to structures that are further away from the surface. Since the skin covers the entire surface of the body, it indeed lies above (superficial to) the bones of the skeletal system, which are located deeper within the body.