disable_functions = fail how to not fail....

see attached what is this and how to not have it say fail....................

I have confirmed with the host that this is running:

Can you please tell us where the "please check it for sure" link takes you? Does it take you to a PHP information page? As I've confirmed that PHP is running via FastCGI on your server so it seems that whatever method the script is using to perform this check isn't working properly.

Please advise..........

 Directive              Local Value    Master Value

disable_classes        no value    no value
disable_functions      no value    no value


disable_functions = - OK

Hope it's help you...

Yes can you tell me where those files are located?

 i personally would not put a lot of stuck in that Audit Report. since my first impression is that it was a marketing ploy to get you to purchase a server audit $200.00

 though i guess at this point, that doesnt seem like such a bad idea to you at the moment. however that was just for the audit, if they actually have to do any work, then it could be somewhere around $500.00 to properly configure the server according to their Audit. and yes DSO is a better option on a dedicated server, specifically when heavily used. 

however, this is not something i would recommend the lame at heart doing, since DSO is really weird with file permissions. 

There are many functions which can be disabled in PHP using the disable_functions php.ini setting. This setting currently only functions from php.ini so one must be careful to not to disable a function which might be needed.
This directive allows you to disable certain functions for security reasons.

I think you need to take a look at this:

dl — Loads a PHP extension at runtime
This function is required for loading ionCube on the fly. However if you have a popular sites using ionCube then the better way is to load it from php.ini anyway. Not only because of speed increase, also you would be in control of ionCube versions so you can make sure that they match with your PHP versions.

You will find what you have in your settings here: /etc/php.ini

Probably have you some MOD who use ionCube...