Identity and access management refers to the signed requests sent to AWS. These signed requests are signed with IAM Access keys that consist of Key ID [begins with AKIA and are 20 characters long] which is usually considered as a username and Secret Key [40 characters long]. The issue with these credentials is that when an attacker is able to locate them they can create a new profile with these credentials and send requests using these credentials.
Adding credential keys to a new profile
aws configure --profile PROFILENAME
Listing buckets in the new account using the newly added profile
aws s3 ls --profile PROFILENAME
Finding an account ID given you got the access key