In child phych class I learned that at about age 4 children learn that they can change words to get what they want. So this is where your daughter is. Perhaps she is just smart and really working hard at figuring this out.
The thing that seemed to work for us with our kids was a combination of things. First, they have to know that Mom and Dad hate lies worse than anything else. Your tone and demeanor have to communicate this. If your response to a lie is the same as your response to not putting away toys...you won't communicate what you need to communicate. The punishment for telling a lie has to be greater than anything else. Because, this is a character issue that cannot go unfixed--even if it takes a while.
To avoid getting a lie in the first place, we learned to ask our questions in such a way as to get the truth out the first time...to make it as easy as possible to tell the truth. When we know something has happened (let's say she colored on the wall), we say, "Mom and Dad are going to ask you a couple of questions and you are going to tell the truth. We already know that you colored on the wall. Now you are going to tell us that you did it. You need to try really hard to tell us that you did it, the first time we ask. You need to say, 'Mom and Dad, I colored on the wall.' Remember that Mom and Dad hate lying more than anything else. Remember that the consequences for telling a lie are always always worse than if you just tell the truth. If you tell the truth you may get in this much trouble (show with two fingers about an inch apart). If you tell a lie, you will get in this much trouble (show hands far apart) and Mom and Dad will be very sad. Now we are about to ask you if you colored on the wall. Remember we already know you did it. You are going to be punished for coloring on the wall. The best thing is for you to tell the truth, say you did it, and get your little punishment. Then you will be punished and it will be over. Are you ready to tell the truth? I am about to ask you and you need to say these words, 'Yes, Mom and Dad, I colored on the wall.' Are you ready?"
We also played a little game that I learned from Dr. Dobson I think. Kids need practice thinking and labeling the truth and lies. When they first start out telling lies, it is an intellectual decision to use words to their advantage (plus it's part of our human nature to sin). The game is called "Truth or Lie." You tell the kid something and they say whether it is the truth or a lie. Here are some examples. Then they can give the examples and you can be the one to answer. They like the game as long as they aren't already in trouble.
The sky is blue - truth
The grass is green - truth
The clouds are green - lie
The dog sleeps on the roof - lie
Mom drives a little blue car - true
Dad drives a helicopter to work - false
...just make sure your examples are completely easy to answer and that they are not opinions
You have to also not tolerate your kids beating around the bush about things. We still tell our kids "not to make us ask the right questions." The first time I remember going though this was my son pushed my daughter on the steps. He answered "no" to about 5 different questions about pushing her before he said "I only shoved her." So they have to know that you want the truth, the whole truth, and nothiing but the truth and you want it the first time. We use those words "don't make me ask the right questions."
ok--hope it helps. This is common and it must be addressed. It is a pain to do, but you have to stick to it.