Expand CODEOWNERS for compliance group

Objective

Enforce required reviews from a groupcompliance member when a merge request is changing the relevant files.

Tasks

• Identify files require review from groupcompliance
  • **audit**
• Identify the group handle or users that we should ask reviews from: @gitlab-org/manage/compliance
• Implement it tooling/config/CODEOWNERS.yml and expand it in the CODEOWNERS file

Merge requests

• !91597 (merged)