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You are tasked with designing an Azure solution for a government agency that must adhere to strict compliance standards, including stringent access controls and comprehensive auditing capabilities. The solution must efficiently manage resources across multiple departments, each with its own set of compliance requirements. Considering the need for scalability, cost-effectiveness, and ease of management, how should Azure's management groups, subscriptions, and resource groups be optimally configured to meet these requirements? Choose the best option from the following. (Choose one correct option)
A
Implement a flat structure with a single management group to simplify access control and auditing, relying heavily on custom roles and permissions at the subscription level.
B
Design a complex hierarchy with numerous management groups to tightly control access and delegate administrative tasks, using Azure Policy exclusively for auditing purposes.
C
Avoid using management groups altogether, focusing instead on creating a large number of resource groups within each subscription to segregate resources and apply granular access controls.
D
Adopt a balanced hierarchy with a moderate number of management groups to logically organize departments and projects, applying well-defined Azure Policies and Role-Based Access Control (RBAC) for access control and auditing.