We designed a novel task, partially incongruent categorization (PIC), to examine the timing of cognitive control. In the PIC task, participants categorized the probe stimulus according to a specific concept, and the number of features corresponding to the concept was varied. When there was one feature (c1 condition), the probe would elicit only categorization, but when there was more than one feature (c2 and c3 conditions), the probe would also elicit cognitive control. Here, the high temporal resolution of event-related potentials (ERPs) was utilized to investigate the temporal patterns of activity during conflict detection and control. Cognitive control elicited a N2 that was much larger in response to c2 and c3 than c1 in stimulus-locked waveforms, and no difference was evident between c2 and c3. The N2 was followed by a P3 that was much less on c2 and c3 than c1 trials, with no difference between c2 and c3. A dipole source analysis for two difference waves, c2-c1 and c3-c1, further showed that the corresponding dipoles of the N2 and P3 in the cognitive control conditions were in the anterior cingulate cortex (ACC) and prefrontal cortex (PFC), respectively. Taken together, the present findings support that ERP components in response to the PIC task reflect the time course of cognitive control: the N2 responds to conflict information and subsequently activates the P3 to control this conflict. The connection between the ACC and PFC is supported by their sequential activation within trials.