When SailPoint provisions new accounts to the Coupa source, it uses the attributes on the Create Profile page as a template for what to include in the account. Each source can have its own configuration that specifies which attributes to include in account creation and how to set their values. SailPoint defines a default provisioning policy for most sources, but you can edit the way the attributes are mapped as needed.
This is the companion discussion topic for the documentation at https://documentation.sailpoint.com/connectors/coupa/help/integrating_coupa/provisioning_policy.html