To balance between air-fuel ratio controllability and torque response performance in a control device for an internal combustion engine performing a throttle delay control. An air quantity requirement is calculated based on torque required of an internal combustion engine. A throttle opening for achieving the air quantity requirement is calculated by using an inverse model of an intake system model that models response of a cylinder intake air quantity relative to an operation of a throttle. A throttle opening delayed by a predetermined delay time Td is outputted as an operation amount to the throttle. When, however, there is no allowance for introducing the delay time Td between the response time of the cylinder intake air quantity to a throttle operation to be achieved at a current engine speed and a torque response time requirement, the delay processing of the throttle opening is restricted by, for example, making the delay time Td zero or shortening the delay time Td.