Is your daughter sure the answers that were the same are really what her friend put down during the test to be graded or is it possible she wrote down the answers in the classroom after? Maybe the girl knew she got them wrong and said she got the same answers as your DD in class because she knows your DD is smart and probably got them right (and didn't want to say she got them wrong in class).
Just trying to think of other possibilities.

ALSO: Usually there is an alert on these tests that will flag tests with totally random (wrong) answers especially if they occur in sequence. The test should have flagged this and looked into it to see the work provided. If there is NO work shown on EITHER test with the same answer there is no way to prove who cheated on who. Even if your daughter is sure the other girl cheated, all it would take is the other girl saying your daughter cheated, not her. Both scores would be thrown out and the ONLY solution would be a re-test. That is best case scenario. I don't know what you should do, but I just wanted to present you with the probable outcomes.