It's important to remember that the firewall is only one entry point to your network. Modems, if you allow them to answer incoming calls, can provide an easy means for an attacker to sneak around (rather than through ) your front door (or, firewall). Just as castles weren't built with moats only in the front, your network needs to be protected at all of its entry points.
If modem access is to be provided, this should be guarded carefully. The terminal server , or network device that provides dial-up access to your network needs to be actively administered, and its logs need to be examined for strange behavior. Its passwords need to be strong -- not ones that can be guessed. Accounts that aren't actively used should be disabled. In short, it's the easiest way to get into your network from remote: guard it carefully.
There are some remote access systems that have the feature of a two-part procedure to establish a connection. The first part is the remote user dialing into the system, and providing the correct userid and password. The system will then drop the connection, and call the authenticated user back at a known telephone number. Once the remote user's system answers that call, the connection is established, and the user is on the network. This works well for folks working at home, but can be problematic for users wishing to dial in from hotel rooms and such when on business trips.
Other possibilities include one-time password schemes, where the user enters his userid, and is presented with a ``challenge,'' a string of between six and eight numbers. He types this challenge into a small device that he carries with him that looks like a calculator. He then presses enter, and a ``response'' is displayed on the LCD screen. The user types the response, and if all is correct, he login will proceed. These are useful devices for solving the problem of good passwords, without requiring dial-back access. However, these have their own problems, as they require the user to carry them, and they must be tracked, much like building and office keys.
No doubt many other schemes exist. Take a look at your options, and find out how what the vendors have to offer will help you enforce your security policy effectively.
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