Euhm.....first its a "he" not at "she"
Going second has on big benefit........you know what card your opponent plays (in the third round) and thus you know what card he has left (only his last card witch he must play in the fourth round)
In the third round you still have the choise between two cards (the other two were played in round one and two).
so you have the choise and your opponent has no choise no more.....his card for the third round has just been played and thus you know his card for the fourth round. thats a major benefit.