In intake air control apparatus and method for an internal combustion engine, a target angle calculating section calculates a target angle of one of first and second variably operated valve mechanisms from a target load in accordance with an accelerator opening angle and a present engine speed, a variably operated valve mechanism actual angle outputting section derives and outputs an actual angle of the one of the first and second variably operated valve mechanisms which is varied toward the target angle, and another target angle calculating section calculates another target angle of the other of the first and second variably operated valve mechanisms from a derived and outputted present corresponding variably operated valve mechanism actual angle equivalent value, the present engine speed, and the target load on the basis of a known relationship among four of the working angle, the central angle, the engine speed, and a load.