Acunetix’ Bogdan Calin wrote an article explaining why .htaccess files should not be used to secure sensitive data: htaccess files should not be used for security restrictions.
.htaccess
How to use .htaccess files on Windows Server IIS
Learn how to use .htaccess in Windows Server IIS. In this post I’ll provide you with some useful .htaccess
URL rewrite examples. URL rewrite examples that you can use on Window Server IIS for your website.