Your HR manager is probably not stupid. If it is a small company he/she will know you and your character and so take little notice of false accusations. If it is a big company and the HR manager doesn't know you then those accusations may affect your job.
If what she says is true...you have no case; if what she says is untrue you are looking at slander and defamation of character and maybe harrassment.
Have you tried to arrange a meeting with the HR Manager to discuss these accusations? If not that would probably be your first move.How to deal with false accusations regarding stealing at work?
If accused, then you can ask for proof. If the allegations are false and you lose your job because of them, you can sue for libel and slander.
Tell them you want a polygraph test, but also ask her to have one too.
Sue her for defamation and slander.
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