The navigation and positioning subsystem offers important position information for an autonomous underwater vehicle (AUV) system. It plays a crucial role during the underwater exploration and operations of AUV. Many scholars research underwater navigation and positioning. And many promising methods and systems were presented. However, as the diversity of ocean environment, the random drift of the gyroscope, error accumulation, the diversity of tasks, and other negative factors, the navigation and positioning result is uncertain and incredible. The accuracy, stability and robustness are not guaranteed, which can not meet the increasing application requirement. Therefore, we put forward a SINS/DVL/USBL integrated navigation and positioning IoT system with multiple resource fusion and a federated Kalman filter. In this method, we first present an improved SINS/DVL combined subsystem with filtering gain compensation strategy. The accuracy and stability of the navigation and position system can be enhanced. Secondly, We proposed a USBL positioning subsystem with the Kalman filtering acoustic signals to improve USBL positioning performance. Lastly, we present a federated Kalman Filter to fuse the positioning information from the SINS/DVL combined positioning subsystem and the USBL positioning subsystem. Through the above three methods, we can improve the positioning accuracy and robustness. Comprehensive simulation results indicated the feasibility and effectiveness of the proposed SINS/DVL/USBL integrated navigation and positioning system.