SSL tunneling and how it is used to attack targets

How can SSL tunneling be used to attack a target, and how can I prevent such thing from happening? Does modern network/appliction firewalls have the capability to detect SSL tunneling? thanks

Update: I have read how SSL tunnel work. But for an attacker outside the organization, how is he/she going to set up the "receiving" channel unless the somewhere in the organization, some computer has got compromised and this outside hacker has access to it?