Tell you what, know you said your Mom pays no attention to what or where she downloads, would posting some info you can print off for her be of help, or do you just want to come back and do this again in a month or two...
I can go through the logs again and list the sites that showed up on the logs that you could add to the IE restricted sites list so she can't get there anymore.

Plus you should download and Install SpywareBlaster by Javacool
It does offer great protectionas their web site says:
Spyware, adware, browser hijackers, and dialers are some of the most annoying and pervasive threats on the Internet today. By simply browsing a web page, you could find your computer to be the brand-new host of one of these unwanted fiends!
Multi-Angle Protection
  • Prevent the installation of ActiveX-based spyware and other potentially unwanted programs.
  • Block spying / tracking via cookies.
  • Restrict the actions of potentially unwanted or dangerous web sites.
Just download, install, update and enable all, including their Restricted Sites portion. It works for both IE and Firefox. I wouldn't run a computer without it.