diff --git a/source/Private/Merge-CISExcelAndCsvData.ps1 b/source/Private/Merge-CISExcelAndCsvData.ps1
index bc09c22..7fd7cfc 100644
--- a/source/Private/Merge-CISExcelAndCsvData.ps1
+++ b/source/Private/Merge-CISExcelAndCsvData.ps1
@@ -16,27 +16,13 @@ function Merge-CISExcelAndCsvData {
         $import = Import-Excel -Path $ExcelPath -WorksheetName $WorksheetName
         $csvData = Import-Csv -Path $CsvPath
 
-        # Define a function to create a merged object
-        function CreateMergedObject($excelItem, $csvRow) {
-            $newObject = New-Object PSObject
-
-            foreach ($property in $excelItem.PSObject.Properties) {
-                $newObject | Add-Member -MemberType NoteProperty -Name $property.Name -Value $property.Value
-            }
-            $newObject | Add-Member -MemberType NoteProperty -Name 'CSV_Connection' -Value $csvRow.Connection
-            $newObject | Add-Member -MemberType NoteProperty -Name 'CSV_Status' -Value $csvRow.Status
-            $newObject | Add-Member -MemberType NoteProperty -Name 'CSV_Details' -Value $csvRow.Details
-            $newObject | Add-Member -MemberType NoteProperty -Name 'CSV_FailureReason' -Value $csvRow.FailureReason
-            return $newObject
-        }
-
         # Iterate over each item in the imported Excel object and merge with CSV data
         $mergedData = foreach ($item in $import) {
             $csvRow = $csvData | Where-Object { $_.Rec -eq $item.'recommendation #' }
             if ($csvRow) {
-                CreateMergedObject -excelItem $item -csvRow $csvRow
+                New-MergedObject -ExcelItem $item -CsvRow $csvRow
             } else {
-                CreateMergedObject -excelItem $item -csvRow ([PSCustomObject]@{Connection=$null;Status=$null; Details=$null; FailureReason=$null })
+                New-MergedObject -ExcelItem $item -CsvRow ([PSCustomObject]@{Connection=$null;Status=$null; Details=$null; FailureReason=$null })
             }
         }
 
diff --git a/source/Private/New-MergedObject.ps1 b/source/Private/New-MergedObject.ps1
new file mode 100644
index 0000000..4840d73
--- /dev/null
+++ b/source/Private/New-MergedObject.ps1
@@ -0,0 +1,20 @@
+function New-MergedObject {
+    param (
+        [Parameter(Mandatory = $true)]
+        [psobject]$ExcelItem,
+
+        [Parameter(Mandatory = $true)]
+        [psobject]$CsvRow
+    )
+
+    $newObject = New-Object PSObject
+
+    foreach ($property in $ExcelItem.PSObject.Properties) {
+        $newObject | Add-Member -MemberType NoteProperty -Name $property.Name -Value $property.Value
+    }
+    $newObject | Add-Member -MemberType NoteProperty -Name 'CSV_Connection' -Value $CsvRow.Connection
+    $newObject | Add-Member -MemberType NoteProperty -Name 'CSV_Status' -Value $CsvRow.Status
+    $newObject | Add-Member -MemberType NoteProperty -Name 'CSV_Details' -Value $CsvRow.Details
+    $newObject | Add-Member -MemberType NoteProperty -Name 'CSV_FailureReason' -Value $CsvRow.FailureReason
+    return $newObject
+}
diff --git a/tests/Unit/Private/New-MergedObject.tests.ps1 b/tests/Unit/Private/New-MergedObject.tests.ps1
new file mode 100644
index 0000000..4a2aa69
--- /dev/null
+++ b/tests/Unit/Private/New-MergedObject.tests.ps1
@@ -0,0 +1,27 @@
+$ProjectPath = "$PSScriptRoot\..\..\.." | Convert-Path
+$ProjectName = ((Get-ChildItem -Path $ProjectPath\*\*.psd1).Where{
+        ($_.Directory.Name -match 'source|src' -or $_.Directory.Name -eq $_.BaseName) -and
+        $(try { Test-ModuleManifest $_.FullName -ErrorAction Stop } catch { $false } )
+    }).BaseName
+
+
+Import-Module $ProjectName
+
+InModuleScope $ProjectName {
+    Describe Get-PrivateFunction {
+        Context 'Default' {
+            BeforeEach {
+                $return = Get-PrivateFunction -PrivateData 'string'
+            }
+
+            It 'Returns a single object' {
+                ($return | Measure-Object).Count | Should -Be 1
+            }
+
+            It 'Returns a string based on the parameter PrivateData' {
+                $return | Should -Be 'string'
+            }
+        }
+    }
+}
+