A control device for an internal combustion engine has a device for generating control commands for controlling final control elements in accordance with at least one measured value. The control device also has a communications interface for exchanging messages with a control unit for final control elements. A counter is also provided, the status of the counter being dependent on pulses of a measuring signal of an incremental crankshaft angle sensor. The control commands contain desired counter statuses for carrying out the control task. A control unit also has a counter whose counter status depends on the pulses of the measuring signal of the incremental crankshaft angle sensor. Also provided is a device for carrying out the control tasks in accordance with the counter status and the desired counter status.