Cement-based sensors include conductive fillers to achieve a sensing capability based on the piezoresistivity phenomenon, in which the electrical resistivity changes with strain. The microstructural characterisation of cement-based sensors can be obtained using a promising non-destructive technique, such as AC impedance spectroscopy (ACIS), which has been recently used by many researchers. This paper reviews the fundamental concepts of piezoresistivity and ACIS in addition to the comparison of equivalent circuit models of cement-based sensors found in the literature. These concepts include piezoresistivity theory, factors affecting piezoresistivity measurement, resistance measurement methodology, strain/damage sensing, causes of piezoresistivity, theories of conduction, AC impedance spectroscopy theory, and the equivalent circuit model. This review aims to provide a comprehensive guide for researchers and practitioners interested in exploring and applying different techniques to self-sensing concrete.