feat: new iam-user module and secretsmanager-2025 module

modules/security_identity_compliance/iam-user/example/main.tf

@@ -0,0 +1,28 @@
+module "example" {
+  source                   = "../"
+  user_name                = "example-user"
+  create_group_name        = "example-group"
+  create_access_key        = false
+  enable_console_access    = true
+  custom_iam_policy_json = data.aws_iam_policy_document.ec2-restart.json
+  secretsmanager_kms_arn   = "arn:aws:kms:ap-east-1:000011112222:key/0000"
+}
+
+data "aws_iam_policy_document" "ec2-restart" {
+  statement {
+    sid = "StartStopEc2Instances"
+
+    actions = [
+      "ec2:StartInstances",
+      "ec2:StopInstances",
+      "ec2:Describe*"
+    ]
+
+    resources = [
+      "arn:aws:ec2:ap-east-1:${data.aws_caller_identity.this.account_id}:instance/i-00001",
+      "arn:aws:ec2:ap-east-1:${data.aws_caller_identity.this.account_id}:instance/i-00002"
+    ]
+
+    effect = "Allow"
+  }
+}