Which species has the highest IQ?

In short, Human Beings IQ or Intelligence Quotiant is a score derived from one of several different standardized tests attempting to measure intelligence. These tests are designed by human beings to be taken by human beings, and therefore it is not surprising that humans would gain the highest score in these tests. IQ tests have been accused of being culturally biased, meaning that the tests are more favourable to a certain culture or race, it could also be argued that these tests are also "species biased" in that they are more favourable to human beings than other species of animal.