Most RAs list the risk without controls (ie inherent risk) and then with controls, ie residual risk. Why?

If I risk assessed driving a car without controls, eg no brakes, no steering wheel and no indicators, it would always score high risk fatality. Then add the controls and you get a residual score.

Why include this initial ranking? What practical purpose does it solve? The uncontrolled inherent risk is an irrelevancy. What value does this add?

After over 25 years in safety, I have come to the conclusion that it is just a way to make things look more complex.

I think there's a need to show where you've come from, in order to demonstrate continual improvement, but I agree that starting with a 'zero controls in place' is silly. For existing processes there will always be some kind of controls in place, even if on review it needs to be improved or changed.

I take Peter's point about matrix style assessments - but having trained all managers in the format, I think any changes would (in my organisation at least) set back the assessment process several years. But that is an entirely separate discussion.