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.

Design a complex hierarchy with numerous management groups to tightly control access and delegate administrative tasks, using Azure Policy exclusively for auditing purposes.

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.

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.