IS vandalised the Mosul museum after overrunning the city in 2014 and attacked sites including the ancient cities of Hatra and Nimrud, posting videos lauding the destruction online.
As Iraqi forces close in on Mosul, the jihadists' last main bastion in the country, officials say IS has fighters deployed at or near archaeological sites.
"Our information indicates that (IS) has a presence in the archaeological sites," Ahmed al-Assadi, the spokesman for the Hashed al-Shaabi, an umbrella organisation for pro-government paramilitary forces, told AFP.
"We expect (IS) will try to lure the advancing forces to the sites for the purpose of increasing their destruction," Assadi said.
IS had earlier set up a training camp at Hatra, which is a UNESCO world heritage site, and still has militants deployed there, according to Ali Saleh Madhi, the local official responsible for the area.
At Nimrud, IS rigged structures with explosives and blew up the site, but the jihadists are still present nearby, said Ahmed al-Juburi, the area's administrator.
When the operation to retake Mosul was launched on October 17, the head of UNESCO urged parties to the conflict to protect heritage sites.
"I call on all involved in military action to protect cultural heritage and refrain from any military use or targeting of cultural sites and monuments," Irina Bokova said.
Both UNESCO and Iraq's culture ministry said they gave coordinates of heritage sites to anti-IS forces in an effort to protect them.
The lists could help limit air strikes in sensitive areas and encourage Iraqi ground forces to exercise some restraint, but they will not hold IS back.
Since overrunning swathes of Iraq in 2014, the jihadists have embarked on an orgy of destruction that they have justified as religiously mandated elimination of idols.
In reality, the attacks on Iraqi cultural heritage have been carried out for propaganda purposes, and IS has stolen and sold artefacts that it allegedly reviles to fund its operations.
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