She could very well have other accounts and collecctions appear in the future, especially if there are inquiries that don't look right. Before you have her file a police report, I would get a copy of each report directly from each CRA. Those reports contain more info like what names, addresses, SSNs, phone numbers, etc. were used at the time of applying for credit. EX is really good at showing this info. You can get all 3 reports for free, as allowed by law, if you suspect ID theft. Each CRA's website has info on how to get a copy of that report for free.