Sir Michael Lyons, the BBC Trust chairman, supported Ross's 12-week suspension, adding that no further action would be taken.
BBC management submitted a report to the BBC Trust highlighting unacceptable failures in editorial judgement and compliance which led to the calls being broadcast on the Russell Brand Show on Radio 2 on October 18.
The BBC Trust said that a list of high-risk radio programmes should be put together to prevent a repeat of the incident.
The BBC become embroiled in a furore over decency after Brand and Ross left messages on 'Fawlty Towers' actor Andrew Sachs's answer phone saying Brand had "fucked" his granddaughter Georgina Baillie.
BBC trustee Richard Tait identified three main failures by BBC management around the decision to broadcast the pre-recorded show: failure to exercise editorial control; failure to follow established compliance systems; and a failure of judgement in taking editorial decisions.
However he also said that the BBC's response to the controversy was appropriate and that no further action would be taken against Ross.
Tait said: "It is not the job of the trust to make decisions about the terms and conditions of performers or the sanctions that are applied to them.
"We are very clear that the director-general has taken the right action with respect to Jonathan Ross."
Brand resigned from his Radio 2 show shortly after the incident and was later followed by Radio 2 controller Lesley Douglas and David Barber, the station's head of specialist music and compliance.
BBC management has accepted the findings published by the BBC Trust today and issued a statement saying: "Management will reinforce due consideration of the editorial guidelines, a strict adherence to the editorial referral process and will exercise considerable care over the use of language, especially of the most offensive words or phrases."
Radio 2 confirmed last week that 'The Jonathan Ross' show would be returning to the station from Saturday January 24, 10am to 1pm, before the review had been published.
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