To detect and prevent reverse tunneling, all of the same principles apply as in detecting tunneling, but you are hampered significantly by the likelihood that encryption is being employed. Keep in mind that reverse tunneling could go across any port and may look like encrypted web traffic if sent across port 80.
The only way to really be sure that reverse tunneling is not taking place is to implement an SSL proxy and not allow any encrypted traffic to egress the network that does not traverse the SSL proxy. In this way, all encrypted traffic is either decrypted and available to be inspected or blocked in cases where it is not legitimate SSL traffic.
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