<prompt> Translate the following text to EnglishKama ilivyoelezwa katika sura ya 3 ya toleo la Novemba 1999, Mfumo wa Usimamizi wa Ndani ni mfumo wa udhibiti wa ndani wa serikali ya shirikisho, ambao unatoa ufafanuzi na dhana za msingi zinazohusiana na udhibiti wa ndani katika ngazi ya serikali.  <response>: 3.1, November 1999, which incorporates the relevant guidance developed by COSO, provides definitions and fundamental concepts pertaining to internal control at the federal level and may be useful to auditors at any level of government. 