Define compliance code owner rules
## Objective
Identify [high impact areas](https://about.gitlab.com/handbook/engineering/development/#identified-areas) for ~"group::compliance" to add code owner approval rules
### Proposal
Identify files require review from ~"group::compliance"
* [ ] `**audit**`
* [x] Identify the group handle or users that we should ask reviews from: `@gitlab-org/manage/compliance`
* [ ] Implement it [tooling/config/CODEOWNERS.yml](https://gitlab.com/gitlab-org/gitlab/-/blob/84fbac1232d0b17b05b355d705843e02b518b676/tooling/config/CODEOWNERS.yml) and expand it in the [CODEOWNERS](https://gitlab.com/gitlab-org/gitlab/-/blob/693560e081ba076230343765e2e6e6aee24225d8/.gitlab/CODEOWNERS) file
https://gitlab.com/gitlab-org/gitlab/-/merge_requests/91597
issue