Check the security settings on the Oracle directories and files, and the PHP extensions.
IIS is most likely running from the 'local system' account that services run as by default. There are limitations for security reasons on what that account can do or access (example: network resources). Plus, many System Admins further protect disk directories such that the account can't do much WHEN (not if) becomes IIS 'owned' by someone exploiting its known bugs.
When you ran PHP.EXE interactively, it ran with your account permissions and so could access the files.
-- Michael
Darkstreak Computing & Innovations
www.darkstreak.com