I am one with pja_14 when he/she said that even if your friend is a rank and file employee, she can still be made liable. To add, she holds an office which entails a matter of trust and confidence. As an accountant, she has the discretion not to affix her signature if she sees manifest wrong or irregularity in the disbursements.She could have made her objections and placed a note over the unacceptable matters. Affixing one's signature is not a purely mechanical act but entails the use of intelligence. However,as to her culpability and liability,that is yet to be proved because there is no judgment yet to speak of.
She could have filed a motion for bail through her lawyer to avail of her temporary liberty. And while free under bail, the time could be used in the preparation of her defense.
It is best for her to hire a private counsel who can make himself/herself available because PAO lawyers are, most often than not, are over loaded with cases. Once you've hired a private lawyer, share the following:
1. She to ask the counsel to file a motion for bail;
2. She will tell the fact that she is only coerced by immediate superiors to sign in the disbursements;
3. Do not be afraid to unfold the truth to the counsel. Be truthful in making statements so that the lawyer will know what really transpired and such will aid him in formulating a good defense;
4. If she still has in her possession, documents and/or witnesses, she must produce the same. These might be useful in proving her innocence.
It is also wise to anticipate administrative proceedings like a complaint for the cancellation of her CPA License.
I hope that will help. If ever I made a wrong counsel, please feel free to correct the same. Thank you and may she obtain justice that she really deserves.