It sounds like she is on an older version of Windows Media Player. Make she is using version 9 of the player.
Also in IE's preferences under Protoco Helpers she needs to be sure that Windows Media Player is setup to play wav files.
You didn't mention what version of Mac OS X she is using. Anything before 10.2.6 is basically not really something you would want to be using. If she is in 10.3 or better then she would be better off using Safari to browse the web.
Also what romeoboi said about wav files. I know doing reviews more often then not they just open up into a window of code instead of a movie. Holding down the option key will force them to download to your desktop and then they should play no problem.
Personally I use Mozilla, but Safari is fine as well. IE is at the bottom of the list since it is a slow buggy POS under Mac OS X.
