In a control device for an internal combustion engine having a turbocharger with a variable turbo flow rate, and an intake valve provided with a variable valve mechanism, mirror cycle operation is performed. The control device includes a device which calculates an intake air quantity per unit time and an intake air quantity per cycle on the basis of torque required to the internal combustion engine. The turbocharger is controlled so that, with the calculated intake air quantity per unit time, supercharging pressure is further increased in a range in which the ratio of exhaust pressure to supercharging pressure is equal to or less than a predetermined value. A further device, which controls the variable valve mechanism on the basis of the supercharging pressure and the calculated intake air quantity per cycle.