The purpose of this study was to examine the differences between truthful and deceptive responses detecting cognitive load underlying the basis of the cognitive model of lie generation by cognitive processing of central nervous system by EEG beta spectrum analysis. To test this, 20 male university students (11 guilty participants, 9 innocents) answered the differentiation of deception-question paradigm manipulating cognitive load (instruction: truth response vs. truth-reverse response) and to perform the 3D simulated mock-crime scenario in this experiment. Results showed that guilty participants had higher beta power activity when they were instructed to answer as truth-reverse response than truth response for crime-relevant questions whereas innocents didn't. As results of increasing cognitive load underlying lie using a truth-reverse response to crime-relevant question, liars reacted with significantly greater beta power activity as an index of cognitive demand. These findings provide useful information and evidence of cognitive processing underlying deception by scientific measurement of cognitive load and also lead to a better validity of lie detection.

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