Soda, as dopey said, it sounds more like credit card fraud, quite different from Identity theft. Have they aquired only the CC number or other personal information as well..? If they found the information through a backdoor, would u be able to locate the infected machine and analyse the backdoor? I.E. Perhaps on how it was programmed, and to what Email the information was to be sent to? Also, if she purchased software online, did she receive the software? If it was mailed to her, do you have a return address?

To lower the alert level here a bit: Are we sure that the company is responsible for the CC charges? Perhaps someone, not_related_to the company got her CC# somehow, and purchased the software themselves. Are all companies registered with google one way or the other? Calling VISA and explaining the sittuation to them, could help you find the right information on the business. Perhaps they're registered sa something else but DBA as the software company...sometimes that will not show. Also, keep in mind that the company might have used another payment service...I.E. When i put money into my party-poker account, it doesn't say party-poker on my CC, but ccBilling.net.

Also, has she signed up for any cellphone services lately, or applied for anything that requires financing/credit checks?

Hope It sheds some light onto the issue.