An outgoing POP connection would allow your users to download their
mail from other sites. This is no more dangerous than allowing
outgoing Telnet, and you will probably want to allow such a POP
connection if there is any demand.
Incoming POP connections are those that allow people at other sites
to read mail delivered for them at your site. As discussed in the
previous section, you probably don't want to allow incoming
POP. If you do, you should certainly limit POP connections to a POP
server running on a single host. There have been several problems
with buffer overflows in POP servers, and if any new ones are found,
you would like to be able to patch them on just one host, without
worrying about all your internal hosts. This is easiest if you run
POP on a dedicated bastion host.
You will also want to be sure that POP servers that serve incoming
connections are configured so that POP does not use user accounts for
authentication. Some POP servers use normal user accounts to
authenticate connections. Since the POP server is a bastion host, you
don't want users to be able to log in to it, particularly from
the Internet. You should either use a POP server that supports an
alternate source of authentication, or disable logins on the accounts
that POP uses.