Lying has received a bad reputation but it is actually one of the biggest accomplishments of our brain. For starters, we have to juggle multiple pieces of information and different perspectives. The Prefrontal Cortex (the executive part of the brain) does the heavy lifting when you are lying. In my research, I found that children who are good liars, are smarter than those who have trouble telling a convincing lie.
There is also a difference between men and women. A study found that men took longer when they lied about their personal information compared to when they lied about general information; and they also have more PFC activation. For women, there were no differences in their brain activation or response time when they lied about personal and general information.