Ethical dilemmas in governance reflect core values tested during UPSC examinations such as integrity, accountability, and transparency. These dilemmas challenge candidates to critically analyze moral conflicts and propose solutions that align with ethical governance. They emphasize the importance of ethical reasoning and decision-making, which are crucial in public service roles. The understanding of these dilemmas also prepares candidates to navigate complex situations they may face in their future roles, ensuring that they remain committed to the principles of good governance.