``++allow_url_fopen++`` and ``++allow_url_include++`` allow code to be read into a script from URL's. The ability to suck in executable code from outside your site, coupled with imperfect input cleansing could lay your site bare to attackers. Even if your input filtering is perfect today, are you prepared to bet your site that it will always be perfect in the future?
This rule raises an issue when either property is explicitly enabled in _php.ini_ and when ``++allow_url_fopen++``, which defaults to enabled, is not explicitly disabled.