Jest mock inner function

If an ES6 module directly exports two functions (not within a class, object, etc., just directly exports the functions like in the question) and one directly calls the other, then that call cannot be mocked.

In this case, funcB cannot be mocked within funcA the way the code is currently written.

A mock replaces the module export for funcB, but funcA doesn't call the module export for funcB, it just calls funcB directly.

Mocking funcB within funcA requires that funcA call the module export for funcB.

That can be done in one of two ways:

Move funcB to its own module

funcB.js

export const funcB = () => {
  return 'original';
};

helper.js

import { funcB } from './funcB';

export const funcA = () => {
  return funcB();
};

helper.spec.js

import * as funcBModule from './funcB';
import { funcA } from './helper';

describe('helper', () => {

  test('test funcB', () => {
    expect(funcBModule.funcB()).toBe('original');  // Success!
  });

  test('test funcA', () => {
    const spy = jest.spyOn(funcBModule, 'funcB');
    spy.mockReturnValue('mocked');

    expect(funcA()).toBe('mocked');  // Success!

    spy.mockRestore();
  });
});

Import the module into itself

"ES6 modules support cyclic dependencies automatically" so it is perfectly valid to import a module into itself so that functions within the module can call the module export for other functions in the module:

helper.js

import * as helper from './helper';

export const funcA = () => {
  return helper.funcB();
};

export const funcB = () => {
  return 'original';
};

helper.spec.js

import * as helper from './helper';

describe('helper', () => {

  test('test funcB', () => {
    expect(helper.funcB()).toBe('original');  // Success!
  });

  test('test funcA', () => {
    const spy = jest.spyOn(helper, 'funcB');
    spy.mockReturnValue('mocked');

    expect(helper.funcA()).toBe('mocked');  // Success!

    spy.mockRestore();
  });
});

Late answer but this should work. Also you should test funcB in its own file and not inside the 'helper' tests.

import { funcB } from './funcB';
import { funcA } from './helper';

jest.mock('./funcB');

describe('helper', () => {
    test('test funcA', () => {
        const funcBSpy = jest.fn();
        funcB.mockImplementation(() => funcBSpy());
        
        funcA();

        expect(funcBSpy).toHaveBeenCalledTimes(1);
    });
});

import * as helper from 'helper';

    describe('helper', () => {
       it('should test testFuncA', () => {
          const mockTestFuncB = jest.mock();
          // spy on calls to testFuncB and respond with a mock function

           mockTestFuncB.spyOn(helper, 'testFuncB').mockReturnValue(/*your expected return value*/);

          // test logic

          // Restore helper.testFuncB to it's original function
          helper.testFuncB.mockRestore();
       }
    }