Dateiattribute, File permission für Drupal
1. [@ ROOT] DRUPAL CORE PLUS OUR ADDED MODULES & THEMES
2. [@ /SITES] DRUPAL SETTINGS
3. [@ /SITES/.../FILES] WRITEABLE FILES in /sites/all/default/files folders : (like images, file attachments etc)
these folders/files are the exception so that Drupal can delete the files attached to posts when they are deleted etc.
4. REDUCING WRITABLE FILES VULNERABILITY
1. files/.htaccess should not be writeable by webserver 440
2. disable php in that folder, add this line to your files/.htaccess:
AddHandler default-handler php
Source: http://drupal.org/node/244924#comment-4519336 ThX for that