Loads of misinformation here.
The COM ports that are enabled/disabled in your BIOS refer *only to physical COM ports built-in to your motherboard. If you add an internal modem or add a serial card to make use of an external modem, you do NOTHING with your BIOS settings. The only time you would is if you want to disabled one of them built-in to your mobo.
If you are adding an internal modem, you set it to an unused COM port. The modem becomes that COM port - you don't "match" the number with something you already have - you are adding it.
If the system truly only has 1 COM port, set the internal modem to COM2 (and IRQ3 of you are given that choice). Check your Windows device manager to see how many ports Windows detects before doing this. If it only shows the 1 port, then you should be OK, use COM2. If it shows 2 ports, then your motherboard has 2 ports. The 2nd one may be a 25-pin connector (not 15 as someone stated) which was used in OLD systems. This will be the same size as your printer port but will be male instead of female. If there is no such beast but Windows says there is, they probably just didn't hook up the header cable.
Anyway, if there are 2 com ports already in the system, configure the new modem for COM4 (IRQ3 or IRQ5 if given the option).