Amazon Simple Queue Service (SQS) queues should use Server-Side Encryption (SSE) to protect the contents of their messages while at rest. Without specifying the kms_master_key_id attribute in the Terraform configuration (for example, resource "aws_sqs_queue" "positive1"), messages sent to the queue are stored without encryption, exposing sensitive data to unauthorized access if AWS infrastructure is compromised. Enabling SSE by setting kms_master_key_id, as shown below, ensures that all messages are encrypted using a customer-managed key, significantly reducing the risk of data leakage.