A control device that is used with an internal combustion engine to improve both the response and controllability of torque generated by the internal combustion engine. The control device calculates an operation amount of an intake actuator in accordance with a demanded air amount. The control device then calculates a torque that is generated when the intake actuator is operated by the calculated operation amount at a predetermined ignition timing setting, and calculates an ignition timing retard amount that is necessary to achieve a demanded torque in accordance with the difference between the calculated torque and the demanded torque. The control device ensures that the demanded torque and a demanded efficiency are both reflected in the demanded air amount.