You are right she is not the one who committed the "crime".Your post was abit confusing......I taught she was. Well even if she is not the one she could be charged or affected.………she would be charge or viewed as an accessory to the crime. It would be hard to prove he did all that without her compromising some information to him. More so, if they found out, given she knows and has not reported him, she is an accessory to the crime. So she would possibly be fired or sanctioned in some way by her company.