In a method for controlling an internal combustion engine by means of interventions in at least one manipulated variable of the internal combustion engine, a setpoint torque or work which is to be performed is determined at the crankshaft of the internal combustion engine, wherein, with respect to a first variable as work which is to be performed or a setpoint torque to be provided, a corresponding setpoint quantity of heat is determined taking into account the instantaneous actual efficiency, with respect to which at least one associated manipulated variable is set in accordance with the value of the set-point quantity of heat, and, for precise setting of the torque, the actual quantity of heat also being sensed, a setpoint efficiency being determined from the actual quantity of heat taking into account work which is to be performed or a setpoint torque which is to be provided, this can correspond to the first variable or to another variable which is formed as a setpoint torque or work which is to be performed at the crankshaft, and at least one manipulated variable of the internal combustion engine is set approximately simultaneously in accordance with a setting of the setpoint efficiency.