The Prefrontal Cortex is that part of the brain located behind our forehead that is responsible for the executive function, meaning that it acts like a conductor communicating, guiding, and coordinating the functions of the different parts of the brain.he Prefrontal Cortex is that part of the brain located behind our forehead that is responsible for the executive function, meaning that it acts like a conductor communicating, guiding, and coordinating the functions of the different parts of the brain.