I found this solution for PHP (If disable cgi and ssi, looks good)
<VirtualHost *:80>
ServerAdmin root@localhost
DocumentRoot /var/www/html/site.com
ServerName www.site.com
ServerAlias site.com
ErrorLog /var/www/html/site.com/error-log
# TransferLog /var/www/html/site.com/transfer-log
# CustomLog /var/www/html/site.com/access-log common
<IfModule mod_php5.c>
php_admin_value upload_tmp_dir "/tmp"
php_admin_value include_path ".:/usr/share/pear:/usr/share/php:/var/www/html/site.com"
php_admin_value open_basedir "/var/www/html/site.com"
php_admin_value doc_root "/var/www/html/site.com"
</IfModule>
<Directory "/var/www/html/site.com">
AllowOverride All
Order allow,deny
Allow from all
</Directory>
</VirtualHost>