Just toss the three together and you've got your meal!
Suggestion: serve it with a salad, and wait several months until you eat it again... poutine is obviously not known for its health benefits.
Poutine is connected to the environment, in that Quebec is a region that grows potatoes and has a significant dairy industry which produces a lot of cheese curds. The accessibility of these ingredients, and the fact that gravy doesn't take much more than flour and broth, makes poutine a very cheap dish to make locally.