In an internal combustion engine control device, a predetermined margin torque is set such that it is possible to maintain a predetermined engine idling speed by adjusting ignition timing with respect to load fluctuations during idling operation. The margin torque is set to decrease, as a load, acting on the internal combustion engine during idling operation, increases. Accordingly, the margin torque can be set to an appropriate value, and thus it is possible to improve a fuel economy performance during idling operation of the internal combustion engine.