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When learning how to Test and Tag a computer, you'll be shown that there are essentially four items that need to be tested: the monitor, desktop PC and 2x IEC leads.
Each one of these items will also require its own test tag (there is a common misconception that computers only require 1 tag). Also, ensure the PC is shut down correctly before testing.
PC's are connected to the monitor via a VGA cable. As these cables are designed to shield themselves from electromagnetic interference, this shielding connects the earth of the desktop to earth of the monitor. Knowing this information, testing and tagging computers can be made easier as the 'earth return' lead does not have to be moved when testing the system.
Mains points to remember: