When URLs are added to the list of tunneled domains in IWSVA, HTTPS traffic to these URLs does not get decrypted. The list can be found on the web console under HTTP > HTTPS Decryption > Tunneling.
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This method has the advantage that the administrative effort is low and that it is easy to see at a glance for which URLs HTTPS traffic is excluded from decryption. However, when this method is used all users can access the websites on the list irrespective of the settings for URL filtering. This is due to the fact that when HTTPS decryption is enabled, IWSVA cannot get the URL from tunneled traffic because it is encrypted.
With this option URLs are added to an approved list first and then the list is applied to a HTTPS decryption policy. Approved lists can be defined from the web console under HTTP > Configuration > Approved Lists > URL Lists.
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To apply an approved list to a HTTPS decryption policy go to HTTP > HTTPS Decryption > Policies. Open a policy and on the Exceptions tab, apply the approved list.
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This method requires more administrative effort as several steps are involved. However, it offers more granular control because it is applied on a per-policy basis. In other words, traffic for URLs on the approved list is only tunneled for the users to which the HTTPS decryption policy applies. Access to URLs on the approved list can still be blocked for other users via URL filtering.