Create Role for SQS
Go to > IAM > Roles > Create role and filter policies by lambda and with permission below
AWSLambdaSQSQueueExecutionRole
I called this role become role-lambda-sqs (you can name as you want)
role-lambda-sqs
Go to Lambda > Functions and click Create Function
Name, the function name you want, for example, fn-sqs-consume1 and choose the role just created
Then click Actions button, select Upload a .zip file you prepare a function locally you develop
Go to SQS, Click Create queue
Configuration
Next Create a User, call “sqs-lambda-queue” with below access group
AmazonSQSFullAccess