You should extract code which makes database calls into separate object (take a look on Single Responsibility Principle). E.g. you have controller
public class PersonController : Controller
{
     public ActionResult Index()
     { 
         var connectionString = 
             ConfigurationManager.ConnectionStrings["foo"].ConnectionString;
         using(var connection = new SqlConnection(connectionString))
         {
             string sql = "SELECT Name FROM People";
             var command = connection.CreateCommand(sql);
             var reader = command.ExecuteReader();
             List<Person> people = new List<Person>();
             while(reader.Read())
             {
                 Person p = new Person();
                 p.Name = reader["Name"].ToString();
                 people.Add(p);
             }
             return View(people);
         }
     }
}
Extract data-access code into separate class (usually such classes called repositories):
public class PersonRepository : IPersonRepository
{
     public List<Person> GetAllPeople()
     {
         var connectionString = 
             ConfigurationManager.ConnectionStrings["foo"].ConnectionString;
         using(var connection = new SqlConnection(connectionString))
         {
             string sql = "SELECT Name FROM People";
             var command = connection.CreateCommand(sql);
             var reader = command.ExecuteReader();
             List<Person> people = new List<Person>();
             while(reader.Read())
             {
                 Person p = new Person();
                 p.Name = reader["Name"].ToString();
                 people.Add(p);
             }
             return people;
         }
     }
}
As you already notices I declared abstraction which is implemented by data-access class:
public interface IPersonRepository
{
    List<Person> GetAllPeople();
    // other data access API will go here
}
Make controller depend on this abstraction (it's important - abstraction is easy to mock):
public class PersonController : Controller
{
     private IPersonRepository _personRepository;
     public PersonController(IPersonRepository personRepository)
     {
         _personRepository = personRepository;
     }
     public ActionResult Index()
     { 
         var people = _personRepository.GetAllPeople();
         return View(people);             
     }
}
Then inject repository implementation into controller (Dependency Injection in .NET) and mock it for tests:
var repositoryMock = new Mock<IPersonRepository>();
var people = new List<People>(); // provide some sample list 
repositoryMock.Setup(r => r.GetAllPeople()).Return(people);
var controller = new PersonController(repositoryMock.Object);
var result = (ViewResult)controller.Index();
// Assert here
Assert.AreEqual(result.ViewName, "Index");
Assert.AreEqual(result.Model, people);
repositoryMock.VerifyAll();