Are there best practices for securing files containing sensitive information in a PHP application, such as using .htaccess?

Securing files containing sensitive information in a PHP application is crucial to prevent unauthorized access. One best practice is to use .htaccess files to restrict access to these files by denying access from the web. This can help protect sensitive data from being accessed by unauthorized users.

# .htaccess file in the directory containing sensitive files
<FilesMatch "\.(ini|php|sql)$">
    Order allow,deny
    Deny from all
</FilesMatch>