This paper examines the theoretical foundations of electrical resistivity tomography (ERT) technology, followed by the finite element analysis method, for the positive problem and the linear back-projection (LBP) procedure for the inverse problem. The conductivity distribution image of the modeled concrete is then reconstructed, which includes one circular aggregate and the surrounding mortar. It is discovered that the conductivity obtained can be used to find the inclusive aggregate, mortar, and interfacial transition zone (ITZ). Natural aggregate and mortar have conductivities of 0.046 ms/cm and 0.115 ms/cm, respectively. Additionally, the conductivity of the ITZ, which is always regarded as the initial damage, is about 0.081 ms/cm. ERT is a cost-effective and readily available technique for determining the initial distribution of the aggregate and related ITZ. Therefore, ERT is a promising tool for determining inclusions and initial damage in concrete.