This template sends a report of SQS queues if access to unauthorized cross account entities are allowed. Allowing untrustworthy cross account access to your SQS queues can lead to unauthorized actions such as intercepting, deleting or sending queue messages without permission.
This workflow sends a report for SQS queues if their sever side encryption is not enabled. Amazon Simple Queue Service (SQS) queues are protecting the contents of their messages using Server-Side Encryption (SSE). It is highly recommended to implement encryption in order to make the contents of these messages unavailable to unauthorized or anonymous users.