This boat is pulled from the Shark Attack VR. It was created as a set piece and not a driveable object. It was designed to explore and to be viewed in VR. It does not come with with movable steering or rig system. As displayed in the images the boat was modeled in sections and can be easly assembled if it dragged into the scene all at once.

Note the water is not included but you can find it under the UE4 Learn section.

Buy the VR Experience: Shark Attack VR