To provide a control device for an internal combustion engine, capable of effectively suppressing the blow back of exhaust gas while setting valve timing effective in the reduction of exhaust emission.

The control device for the internal combustion engine includes a rotation speed sensor, a throttle position sensor, an exhaust side variable valve timing mechanism, an intake side variable valve timing mechanism, and an ECU determining an operation state of the engine based on detection information of at least the rotation speed sensor and the throttle position sensor, and controlling the operation of the variable valve timing mechanisms. When a throttle valve is opened, a timing control means positions the opening and closing timing of an exhaust valve in the most advance angle position within the control range with the exhaust side variable valve timing mechanism, and positions the opening and closing timing of an intake valve in the most retarded angle position within the control range with the intake side variable valve timing mechanism (step S13).