Creating Instance Group Manager fails without Editor role on service account

I've got a node.js application trying to create an Instance Group Manager. It's running on an instance with a service account attached to the instance with scopes compute-rw and cloud-platform. This service account has a role with the following permissions:

includedPermissions:
- compute.autoscalers.create
- compute.autoscalers.get
- compute.disks.create
- compute.images.get
- compute.images.useReadOnly
- compute.instanceGroupManagers.create
- compute.instanceGroupManagers.get
- compute.instanceGroupManagers.use
- compute.instanceTemplates.create
- compute.instanceTemplates.get
- compute.instanceTemplates.useReadOnly
- compute.instances.create
- compute.instances.setMetadata
- compute.instances.setTags
- compute.networks.get
- compute.subnetworks.get
- compute.subnetworks.use

Looking at the audit log for resource.type="gce_instance_group_manager" I can see in first log entry:

ProtoPayload.authorizationInfo:
  - granted: true
    permission: compute.instanceGroupManagers.create
    resourceAttributes:
      name: projects/my-project/zones/us-east1-b/instanceGroupManagers/resource-name
      service: compute
      type: compute.instanceGroupManagers
  - granted: true
    permission: compute.instanceTemplates.useReadOnly
    resourceAttributes:
      name: projects/my-project/global/instanceTemplates/resource-name
      service: compute
      type: compute.instanceTemplates
  - granted: true
    permission: compute.instances.create
    resourceAttributes:
      name: projects/my-project/zones/us-east1-b/instances/resource-name-0000
      service: compute
      type: compute.instances
  - granted: true
    permission: compute.disks.create
    resourceAttributes:
      name: projects/my-project/zones/us-east1-b/disks/resource-name-0000
      service: compute
      type: compute.disks
  - granted: true
    permission: compute.images.useReadOnly
    resourceAttributes:
      name: projects/my-project/global/images/resource-name-image
      service: compute
      type: compute.images
  - granted: true
    permission: compute.subnetworks.use
    resourceAttributes:
      name: projects/my-project/regions/us-east1/subnetworks/resource-name-subnet
      service: compute
      type: compute.subnetworks
  - granted: true
    permission: compute.instances.setMetadata
    resourceAttributes:
      name: projects/my-project/zones/us-east1-b/instances/resource-name-0000
      service: compute
      type: compute.instances
  - granted: true
    permission: compute.instances.setTags
    resourceAttributes:
      name: projects/my-project/zones/us-east1-b/instances/resource-name-0000
      service: compute
      type: compute.instances

I get 200 OK back with status: "PENDING" in body.

Only when looking through the audit logs do I see a log entry with status.message: INVALID_PARAMETER with no explanation and then another log entry with:

jsonPayload.error:
  - code: SERVICE_ACCOUNT_ACCESS_DENIED
    detail_message: ''
    location: ''

When attaching the Editor role to the service account I can create the Instance Group Manager so there seem to be some permissions missing. The logs show no permissions that were not granted so what could be missing?

Raw logs

Turns out that the instanceTemplate attached service accounts to the instances. Because of that iam.serviceAccountUser role is required on the service account used by the instance creating the instance group manager.

In my case the service accounts are not needed so I removed it from the instance template and the permissions above work.