You need to Mock the ControllerContext, HttpContextBase and finally IPrincipal to mock the user property on Controller. Using Moq (v2) something along the following lines should work.
[TestMethod]
public void HomeControllerReturnsIndexViewWhenUserIsAdmin() {
var homeController = new HomeController();
var userMock = new Mock<IPrincipal>();
userMock.Expect(p => p.IsInRole("admin")).Returns(true);
var contextMock = new Mock<HttpContextBase>();
contextMock.ExpectGet(ctx => ctx.User)
.Returns(userMock.Object);
var controllerContextMock = new Mock<ControllerContext>();
controllerContextMock.ExpectGet(con => con.HttpContext)
.Returns(contextMock.Object);
homeController.ControllerContext = controllerContextMock.Object;
var result = homeController.Index();
userMock.Verify(p => p.IsInRole("admin"));
Assert.AreEqual(((ViewResult)result).ViewName, "Index");
}
Testing the behaviour when the user isn’t an admin is as simple as changing the expectation set on the userMock object to return false.