Under the upper plenum (manifold).
Just need an OBD tester. They are pretty cheap on Amazon. Here's the one I use. Is your boat OBD 1 or OBD 2? My 95 is OBD 1 and OBD 2 was already around in the automotive world, but the boating industry has a tendency to lag behind.
https://www.amazon.com/gp/product/B000EW0KHW/ref=ppx_yo_dt_b_search_asin_title?ie=UTF8&psc=1
Alldodge is right in asking you to check the throttle with the cable disconnected. Scott is also correct that a vacuum leak is the most common culprit. You might get a rolling idle with the IAC or the MAP, but typically not a solid consistant raised idle.
Further down the rabbit hole - If it's not throttle body or vacuum related the ECM is what controls and sets your idle RPM. The ECM's have been known to have capacitors that can leak, and being vertically mounted, can leak down the board causing all sorts of issues. I've taken mine apart just to inspect and also make note of the capacitors used.
One final thought, is that the 5.8Fsi's used a fuel cooler to keep the fuel from boiling and creating a vapor lock. The float can stick on those and excess fuel will make it's way into the system, and more fuel flow can easily = higher RPM. You can tap on the top of the cooler to try to free the float, or you can take it apart and service it, but the parts are small, brittle, and worst of all virtually non-existant. I was able to scoop up a rebuild kit on eBay a few years ago and haven't seen another one on there since.