Grandparent scammed, how to help recover?

I just found out a grandparent was scammed to the amount of $34,000. It started with a call from "Amazon" to report fraud on her account. They told the story of someone buying an $800 phone. It stressed her out and she panicked. It escalated into the scammer convincing her install software on her computer to help her secure her accounts. Somehow money got moved from her savings into her checking account, and then transferred to the scammer as it was "his". The details get a lot fuzzy here, but there was apparently some cash that was sent via FedEx. I believe there was credit card cash advances. Not sure of the rest, but it totaled up to enough for her to have to get money from her investments to have living expenses.

She's opening new accounts. She's put a credit freeze on. Her computer is disconnected from the internet and turned off. Claims have been filed with the bank. And she has made a police report.

Two questions for you:
1. How do I best help her recover her money?
2. What can I do to go after the scammer? (Yes, I realize they are likely not in the USA)

Move on.  Nothing to do, other than to cause yourself an ulcer from pointless impotent rage.

Sadly, the money is probably gone forever. Most important thing would be to figure out how to keep it happening again to protect her remaining assets.

Money is gone. You may be able to get a little back through credit card fraud if any payments were made that way. But  it sounds like they were smart and made it so once the money was in there hands there was no way to either recover it or revers it. 
 

Move on and obviously make sure they have learned something. It may be time to take some control away with respect to there money.  Or at least put a filter between them and there money. We have done this with my mom and it has all but stopped the scammers from calling. 

What bank is she with? I would start with their fraud department. 

Also, if this is possible, get yourself added to the account with notifications of every transaction. If her bank can’t offer it, find one that can.