The anterior cingulate cortex (ACC) is involved in detecting conflicts during information processing, which triggers adjustments in cognitive control. This conflict-monitoring hypothesis has been supported by extensive empirical evidence, including studies on tasks like the Stroop and flanker tasks, where ACC activation is associated with response conflict. The ACC responds to conflicts arising from response competition, underdetermined responding, and errors, and its activation is linked to error-related negativity (ERN) and feedback-related negativity (FRN). Recent research suggests that ACC activation varies with the number of responses associated with a stimulus, and that error-related ACC engagement may reflect conflict detection. However, some studies indicate that ACC may also be involved in action-outcome evaluation and reward-based decision-making, raising questions about the broader role of the ACC in cognition and action. The ACC's function in conflict monitoring is also linked to cognitive control, with strong ACC engagement leading to focused attention and reduced conflict in subsequent performance. While the ACC is primarily associated with conflict monitoring, its role in error detection and reward processing suggests a more complex function. Further research is needed to clarify the relationship between conflict monitoring and other ACC functions, as well as to determine the precise localization of conflict-related ACC responses.The anterior cingulate cortex (ACC) is involved in detecting conflicts during information processing, which triggers adjustments in cognitive control. This conflict-monitoring hypothesis has been supported by extensive empirical evidence, including studies on tasks like the Stroop and flanker tasks, where ACC activation is associated with response conflict. The ACC responds to conflicts arising from response competition, underdetermined responding, and errors, and its activation is linked to error-related negativity (ERN) and feedback-related negativity (FRN). Recent research suggests that ACC activation varies with the number of responses associated with a stimulus, and that error-related ACC engagement may reflect conflict detection. However, some studies indicate that ACC may also be involved in action-outcome evaluation and reward-based decision-making, raising questions about the broader role of the ACC in cognition and action. The ACC's function in conflict monitoring is also linked to cognitive control, with strong ACC engagement leading to focused attention and reduced conflict in subsequent performance. While the ACC is primarily associated with conflict monitoring, its role in error detection and reward processing suggests a more complex function. Further research is needed to clarify the relationship between conflict monitoring and other ACC functions, as well as to determine the precise localization of conflict-related ACC responses.