The policy is created by CloudTrail to send notifications about log file delivery from supported regions. By default this is an overly permissive policy. Thus, could impact in reading of sensitive data.
In AWS Console -
In Terraform -
References:
https://docs.aws.amazon.com/AWSSimpleQueueService/latest/SQSDeveloperGuide/sqs-configure-add-permissions.html
https://registry.terraform.io/providers/hashicorp/aws/latest/docs/resources/sqs_queue