All of the brain is active all of the time and brain regions are highly inter-connected. However, neuroimaging has identified a region covering the very front part of the brain, on both the left and right lobes that is particularly active during working memory tasks. This region is called the prefrontal cortex.

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The prefrontal cortex can be subdivided into several subregions. One subregion is associated with strategic control of information, maintaining, monitoring and manipulating information, whilst another is associated with explicit retrieval of one or a few items of information, sequencing responses and selection, comparison and judgment of stimuli.

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Research suggests that new learning or applying a superficial understanding of learning requires greater employment of these areas than when applying consolidated knowledge. As proficiency increases, there is a shift to more fluent retrieval strategies and reduced effort on working memory.

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Working memory works in tandem with the hippocampus. The hippocampus is another important brain region that increases in activity when performing mathematical tasks. The hippocampus is found deep in the brain and has many functions but is especially recognised for its role in encoding and consolidating memories, retrieving information and spatial navigation.