Asking for a friend (really!) misuse of subscription at work

[Namechangeforareasontoday]

So a friend of mine (wo got made redundant recently) misused some software at work for personal use.

Her soon to be ex employer is trying to claim from her the "downloads" she used.

I'm assuming he can, but what would be the accurate way of doing?

She admits what she did was wrong.

Tia !

How much money is involved? Has she been paid her final salary payment /redundancy settlement yet?

The employer claims it's around £600. She claims it can be solved with an extra personal account (total cost of £150).

The reality, is that her mis-use might have not caused him any money, but I don't know if that matters.