One of my female employees walked in another male employee’s office. When she entered his office she saw that he was looking at porn. The female employee became offended. Can the female employee file sexual harassment against the male employee or against the company?

She can - but she'll be in a much stronger position if, instead of filing a complaint against the company now, she reports what happened internally within the company and gives them a chance to deal with it first.

The female did report to the company & we fired the male. Can the female do anything else?

She can still file with the EEOC. Thats her right. However since you have taken care of the problem and (I hope) done some additional training, there probably isnt much to be too concerned about.

Since you took immediate action to correct the problem, even if she does file a complaint with the EEOC it is unlikely she will be found to have a viable claim.