One of the requirements to enter Thailand as a tourist is proof of onward travel. Though it's rare to be asked, you can be asked for proof of your ticket out of Thailand.
There are 77 provinces in Thailand, and each one has their own immigration office. Each of those offices has their own policies. That's why I said that some office allow it and some do not.
Why are you assuming this is someone's very first trip to Thailand? Some people have been traveling to Thailand for years or decades, and have bank accounts from the past.
Then go to your immigration office after you arrive, ask them for their handout of requirements to convert to non-O visa. Then gather everything on the list and return to apply.
If she already entered Thailand with it, then it's no longer valid. But as I said, if she is from one of the visa exempt countries, then it doesn't matter anyways.
You would need to check with your immigration office, to see if they allow conversion from tourist to non-O visa. Most immigration offices do allow it, but not all of them.
You also need to have a bank account already, because you will not be able to open one if you arrive as a tourist. And you'll need to be able to show money in your Thai bank account in order to apply for a non-O visa.
Most tourist visas are issued as the single entry type. Which means once you enter, the visa is marked as used and is no longer valid.
There are multiple entry tourist visas available, but they have higher requirements to apply for, and cost quite a bit more than the single entry type.
But most people have no need for a tourist visa at all. Currently visa exempt provides the same 60 days that a tourist visa provides, so if you arrive without a visa you would get a 60 day entry stamp.