Refusing to accept personal responsibility for our problems and blaming everyone else (including God) for them is almost as old as the human race. When Adam disobeyed God, he immediately put the blame on both God and Eve: "The woman you put here with me she gave me some fruit from the tree, and I ate it" (Genesis 3:12).
How can you help your friend? First, pray that God will work in her heart to help her to see that she is on the wrong path. Ask God also to help her realize she alone is responsible for her actions and for the results. Our actions always have consequences, and when we end up making foolish or wrong decisions, we must face the consequences. The Bible says, "Do not be deceived: God cannot be mocked. A man reaps what he sows" (Galatians 6:7).
Then ask God to give you an opportunity to confront her with the truth not just about her actions, but about God's love for her. Don't confront her harshly or in a judgmental way, but let her know you care for her and want to help her.
Most of all, pray that she will give her life to Jesus Christ. Right now, her life is built on a shaky foundation living only for herself, and paying the consequences for her foolishness. By your love and your words you can point her to Christ, who alone is our hope.