The part of the brain responsible for higher cognitive functions is the cerebral cortex. Located in the outer layer of the brain, it plays a crucial role in complex processes like thought, reasoning, planning, and decision-making. It is divided into lobes, each associated with different functions, such as the frontal lobe for executive functions and the temporal lobe for processing auditory information. The cerebral cortex enables individuals to engage in abstract thinking and function in complex social environments.