They are definitely verrucas. There are a couple of ways to treating them:
One is with a very mild acid especially for verrucas that burns the upper layers of the verrucas and when that dries you cut it off and apply skin cream to help it regrow. This way you slowly bring the verruca to the surface until you can kill the root system. It takes a few months however.
The other way is cut it out with circular low cuts around the spots carefully not to puncture the sack and spread the germ or pus or whatever it's called in english. Until you can see the root system system and cut it off. It doesn't hurt at all. From the looks of it, the second or a combination of both might be what she's been doing wrongly, which is why she has so many tiny dots in the same area. If done correctly this way offers immediate release, and it heals in a few days with skin cream.
I have used both these ways on myself, my parents and my brother, after the doctor showed me how of course.
There is another way with cryo-therapy and when the verruca is dead from the cold you cut it off, but it hasn't done much work for me because I found that the cold couldn't reach down to the root system. Of course I only tried it once and verruca cryo-therapy was new at the time in the pharmacies and perhaps it wasn't very strong or I didn't do it correctly but I thought it was a waste of money so I didn't bother again.
In any case I'd consult with a doctor first to show her the proper way