I ran into a question from a client, who was working with FBA. He wanted to simplify his portal for extranet users, so he wanted to display a log out link on his page.
It turns out the solution is really simple: just create a link to the _layouts/signout.aspx page in a content editor webpart.
For you really lazy people, copy this url:
<a href="_layouts/signout.aspx">log out</a>
If you click on that link, you will be signed off. Thanks to Jeroen Van Bastelaere
What will happen if user click on Browser back button?
He will be again on site.
The user will be back on the site, but he will not be logged-in anymore.
When the user wants to do an action on the SharePoint site, he/she will get the prompt to log back in.