IAM roles are a feature of Identity and Access Management that allow you to define a set of permissions for specific tasks in a cloud environment. Instead of assigning permissions directly to a user or a group, roles can be assumed by users, applications, or services, enabling them to perform actions based on the permissions granted to the role. This approach enhances security and flexibility, as roles can be easily created, modified, or deleted without affecting individual user accounts. By using IAM roles, organizations can manage access to resources more efficiently while ensuring that users have the necessary permissions to perform their jobs.