Make sure she contacts the banks and changes all passwords that might be compromised! I also recommend that she contact the main credit bureaus and have them mark her file with a fraud warning. This fraud warning needs to be renewed every 90 days. Here is a link she can use for Equifax - they will forward the fraud warning to TransUnion and Experian as well (those are the 3 main consumer credit bureaus).
https://www.alerts.equifax.com/AutoF...fraudAlert.jsp
This will help prevent scammers from opening new credit under her name. I believe she can do the same for her late husband's info.
I work in a credit union and I see the fraud that comes in...it's rampant.