Solution : https://service.sap.com/sap/support/notes/1602690 (SAP Service marketplace login required)
Key words : 
release v1000        sapk-v1003ingrcfnda - sapk-v1003ingrcfnda, enabled auto-provisioning failure escape path, manual pre-implementation step manually, auto-provisioning failure escape reason, software component   grcfnd_a                      grcfnd_a, grac0_pluginid       userdetails type grac_ad_pluginid, cup access request workflow, manual pre-implement, createuser type grac_ad_pluginid, cup access request
Related Notes : 
       
| 1603210 | CUP: Escape route provisioning failure inconsistent | 
| 1591123 | Master Note for SAP Access Control 10.0 - Support Pack 5 |