We now have our rough pose so its time to start and fix the broken areas, as well as work in more definition.
Looking at the image your probably thinking that we can delete the legs and chest as it is covered anyway. Well you could, or you could leave them to use as reference for when you build the clothing. For us, we will rework the body as a whole…consider it a modeling excersise, more of a practice 
So, lets look a the shoulders first. As you can see below we first delete the polygons forming the nasty twist. With this done we can restitch the arm to the shoulder, giving a smoother result which will make it easier for us to work with.
If it makes things easier you could detach the head for now.
With both arms fixed we can now work in some of the muscles and make the whole area look more natural.
I had a look around for some reference to work from -
ALSO! With this being a SubD model its important to try and reatain as many quads as possible…
Now we need to spend some time refining and reshaping the shoulder areas. Its important to make sure the arms are streight and not bowed like in the first image below.
You can also start to work on the clavicle and armpit too…
We still need to work on the shouder muscles a bit more before we move on. Her breasts are also too large and we need to follow the muscle up and around the deltoid so spent a little time working on the shoulder muscles so they flow more naturaly, especially up from her chest.
I think we will leave her shoulders for now and move down to her hips and legs.
