What percent of compliance officers or compliance functions report to what departments?  I would like to understand the different structures used, where compliance is placed in organizational structures, and benchmark data by percentage.

I work in manufacturing, where compliance takes several forms, but often reports to either Engineering, Quality, or Legal.  Whomever it reports to, it's important that compliance has enough autonomy to challenge contrary positions within the organization, reporting to someone with enough authority to rule over any disputes that may occur.

I work for a small private university. We do not have a centralized compliance unit. We have a decentralized model where  compliance is spread across business units.