The top layer of the brain, responsible for higher-level mental processes, is the neocortex because the neocortex comprises the largest part of the cerebral cortex, which makes up approximately half of the volume of the human brain. It is responsible for the neuronal computations of awareness, thought, perception, and episodic memory.
Therefore, The neocortex is the top layer of the complex brain that commands higher functions related to the mental processes such as cognition, sensory perception, and emotion. Although the neocortex consists of neuronal cell bodies or grey matter and unmyelinated fibers that surround the deeper white matter in the cerebrum, that helps for higher-level mental processes.
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