Definitely a scam....similar appears on gumtree in the UK...Looks like the frequent money advance scam...but more beefed up
Yeah, this is a scam, just look at the letter. It's not even written by a native English speaker.
Unfortunately, this is a better standard of writing than most people from England can achieve.
I'm guessing they're in a third world country, and not highly skilled? Almost guaranteed scam. But if your VA wants to make some money, they could probably get a reward for snitching.
I would contact this company myself if I were you, don't wait! This person's life might be at stake. She doesn't appear to have the sense to see through this right now.
You might be saving her a life of sex slavery. They wouldn't bother doing this if they were going to kill her when she arrives. First thing that's going to happen is her handlers will take her passport and they'll put her to work on a unpayable debt.
Get the e-mail she's communicating with, first thing - google the domain, do some google fu/reverse searches on the domain/ips.
Communicate with the company directly, don't mention her specifically. tell them you're contacting them on behalf of one of their prospective employee. Get a phone number for them, find out their address at the very least. If they're not willing to give out their address on the phone it's for sure a scam.
Once you do some leg work, and find that everything is still as fishy as you say, report it. She sounds like she's been good to you, it's time to go all the way with this on your side because that would be an awful regret if she falls off the radar after being 'hired'.