I won't set up a firewall without both inbound and outbound ACLs for all the good reasons already noted. The pain comes up when you have to "lock down" a non-restricted path. The only way I have found reasonable is to setup logging to a syslog server and collect data (at level 6 or 7) on what traffic is passed. Once you have some data to work with, sift through it (manually if you have to, or using some shell scripts to sort and pull out only unique data), and write rules to permit those items you want to let out. If you are sure you have everything, cool, otherwise iterate the process until you are confident that you can remove the "permit ip any any" rule. Using the suffix "log" on the "any any" rule will create a unique syslog ID 106100, allowing you to track traffic that passed that rule (cuts down on the analysis big-time).