<prompt> Translate the following text to EnglishKama ilivyoelezwa katika Maelezo ya Mfumo wa Usimamizi wa Ndani ICI, Tume ya Msimamizi wa Mfumo wa Usimamizi wa Ndani COSO ya Tume ya Treadway, Usimamizi wa Ndani ni mfumo wa mfumo wa udhibiti wa ndani unaohusisha bodi ya usimamizi na kamati za ukaguzi.  <response>: 7This comment was based on the standards and guidance contained in Internal Control-Integrated Framework, published by the Committee of Sponsoring Organizations COSO of the Treadway Commission, for reporting on the effectiveness of internal control, which addresses a companys control environment including boards of directors and audit committees. 