EFS - cross account tag scan may fail with Error: Invalid IAM role ARN
When adding EFS to a policy via a tag, it may fail with one of the following errors: 
(tag for example:  efstesting+vault=n2ws+exp_opt=D+exp_opt_val=30+role_arn=arn:aws:iam::12345678:role/CPM)
-  Critical Error - Can't update EFS to backup targets. Error: Invalid IAM role ARN arn:aws:iam::12345678:role/test-n2ws-role
 
- Critical Error	Can't add new EFS to backup targets. Error: Invalid IAM role ARN arn:aws:iam::031673727321:role/sr-n2ws-serverrole
 
To resolve this you need to make sure that the role has trust relation to the backup service and assuming role:
for example:
{
  "Version": "2012-10-17",
  "Statement": [
    {
      "Effect": "Allow",
      "Principal": {
        "Service": "backup.amazonaws.com"
      },
      "Action": "sts:AssumeRole"
    },
    {
      "Effect": "Allow",
      "Principal": {
        "AWS": "arn:aws:iam::12345678:role/CPM"
      },
      "Action": "sts:AssumeRole"
    }
  ]
}
you also need to make sure that the role in the target account has the permission to the aws backup and CPM role:
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