You can wire anything to anything, doesn't mean it will work...
USB is a computer bus. At each end something "smart" exists, be it a full computer or some microcontroller, who can hold an intelligent conversation. "Hello I exist", "what are you?" "I'm a keyboard", "okay, I will listen for typing from you, and sometimes I will tell you to light up one of your LEDs when capslock is on".
A microphone with a 3.5mm plug is nothing like that. It cannot say hello in USB language, it has no brain inside.
What you want is a USB sound card. You plug your microphone into that box, then plug the box into the computer.