IAM policies define which actions an identity (user, group, or role) can perform on which resources. Following security best practices, AWS recommends that you allow least privilege. In other words, you should grant to identities only the kms:Decrypt or kms:ReEncryptFrom permissions and only for the keys that are required to perform a task.
The following example will fail the AWS097 check.
The following example will pass the AWS097 check.