Maybe she is not that smart to hide everything before getting caught by the cops! We have seen lots of scam/hack events, and most of the time hackers did not get any punishment! Even the Plus token scammed 1 Billion USD, such huge money it is, but Police is yet to catch them!
We may never know, she was the co-founder so obviously she has accessed to
BTC on that exchanges.
That's why there could be two sides of the story, she could say that she didn't stole or because the
BTC is still intact and she has no intention to stole it.
As for the Plus token scammers, all of them have disappear so it's hard for authorities to follow them, but for sure someone from the US is tracking every movement of the bitcoin address,