A method, a device and a computer program for controlling an internal combustion engine, in which a torque model is used within the framework of calculating instantaneous variables and/or actuating variables. In doing so, a basic value ascertained under standard conditions is corrected as a function of the inert-gas rate and/or the valve-overlap angle. Moreover, to further improve the accuracy of the model, the efficiency for the conversion of the chemical energy into mechanical energy by which the optimum torque value is corrected, is determined as a function of the deviation between optimum ignition angle and an instantaneous ignition angle as well as an additional variable representing the combustion performance of the mixture. The latter is the optimum ignition angle.